auditevidence(英文版)(ppt34頁)-展示頁
2025-04-04 10:15本頁面
【正文】 e audit firm to maintain control ? Responses should be mailed directly to the auditor. 7 12 Verbal Inquiries ? Of client can be used as evidence but it is not persuasive alone. ? Other evidence corroborating the inquiry must be obtained as well. 7 13 Examination of Documents ? Examples: bank statements, canceled checks, contracts, vendor invoices, titles and others ? Can provide evidence for all five assertions. ? Documents produced internally are not considered very reliable ? sales summary reports, budget reports, shipping documents, and transaction logs. ? The quality of internal control will decide how useful or reliable these may be. 7 14 Types of Document Examinations ? Vouching works from the financial statements to a source document. ? Tracing works from a source document to the financial statements. ? Scanning reviews the financial statements for unusual items and then uses vouching to look at the source documents. 7 15 Scanning ? Looking for unusual items such as debit balances or transactions in a revenue. ? This audit procedure is to direct attention to areas that may need additional audit procedures. 7 16 Analytical Procedures ? Studying relationships between financial and non financial data for possible irregularities. ? It is a required procedure during the planning of an audit and during the final review of an audit before a report is issued. ? Optionally can be used as evidence. 7 17 Relationships Types of evidence Sample size
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